Williams Inc. has collected payroll data for the most recent weekly pay period.

Employee	Reg. Hours	Overtime Hours	Pay Rate	Plan Contribution	Tax Withheld	Cumulative Earning to End of Prior Period
R. Doll	35	4	22.40	50.00	186.25	9,500.00
F. Fillip	Salary	-	2,220.00	125.00	400.00	39,000.00
J. Sweeny	40	5	13.00	23.00	90.00	17,250.00
K. Frank	30	6	16.00	50.00	180.00	53,000.00
S. Wong	35	9	11.00	31.00	130.00	14,120.00

CPP is 4.95% on the annual pensionable earnings of $50,100 ($55,900 maximum with the first $3,500 exempt), matched by the employer, and EI is 1.66% to a maximum of $51,700 annually, with the employer paying 1.4 times the employees' contributions. Williams' pension plan allows the employee to make designated contributions which are matched by the company. F.Fillip is an administrative employee, and the other employees are shop workers. Employees are paid time and a half for any overtime work. Prepare the journal entries to record:(a) The payroll accrual.(b) The employer payroll tax expense.(c) The employees' fringe benefits.

		(Salary x 0.0495)	(Salary x 0.0166)
	Salary	CPP	EI Deduction
R. Doll	918.40	45.46	15.25
F. Filip	2,200.00	108.90	36.52
J. Sweeny	617.50	30.57	10.25
K. Frank	624.00	Exempt	10.36
S. Wong	533.50	26.41	8.86
Total	4,893.40	211.34	81.23